Rainmaker prepares adjustments each October $31.$ The following a ditional information is available on October $31,2023.$

a$.$ It was determined that $$11,000$ of the unearned consulting revenue had not yet been earned.

b$.$ It was discovered that $$13,000$ of the balance in the Consulting Revenue account was for services to be performed in November.

c$.$ The balance in the Prepaid Rent account represents three months of rent beginning September $1,2023.$

d$.$ Accrued wages at October $31$ totalled $$5,800.$

e$.$ The office furniture was purchased on March $1,2022,$ and has an estimated useful life of two years. After two years of use, it is

expected that the furniture will be worthless.

f$.$ Accrued consulting revenue at year$-$end totalled $$3,200.$

g$.$ Interest of $$75$ had accrued on the note receivable for the month of October.

$h.$ The balance in the Prepaid Insurance account represents the remaining balance of a two$-$year policy purchased on April $1,2022.$

i$.$ A count of the supplies on October $31$ revealed a balance remaining of $$520.$

Assume Rainmaker Environmental uses the straight$-$line method to depreciate its assets.

Required:

Prepare the annual adjusting journal entries for October $31,2023,$ based on the above.

Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at

October $31,2023,$ follows:

B$)$ record the unearned consulting revenue, which was incorrectly recorded earlier as earned.

C$)$record the wxpired prepaid rent

D$)$ record the acrued wages

E$)$record the depreciation expense

F$)$record the accrued revenue

G$)$ record the accrued interest rwvenue

H$)$ record the expired prepaid insurance

I$)$ record the use of supplies